Intro
Departmental Circular 2 2018
The amendments result from the transition of responsibility for oversight of local government audits to the Office of the Auditor General. In September 2017, the Department provided advice in Circular 16-2017 regarding proposed changes to the conduct of local government audits and financial management.
Following consultation with local government in line with the State Local Government Partnership Agreement, the proposed amendments to the Local Government (Financial Management) Regulations 1996 and Local Government (Audit Regulations) 1996 were revised and gazetted on Tuesday, 26 June 2018.
The key changes affecting local government are as follows:
The Guide to Local Government Auditing Reforms – June 2018 replaces the earlier guide released in September 2017 and is available on the department's website at www.dlgsc.wa.gov.au. Duncan Ord OAMDIRECTOR GENERAL 28 June 2018